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The effect Of Audit Opinion And The Size Of The Public Accountant Firms On The She Price (Studi On Infrastructure, Transportation And Legistics Issuers In The Indonesian Sharia Stock Index (ISSi)
Goal : This study aims to examine the influence of Audit Opinion And The Size Of
The Public Accountant Firms On The Share Price ( Study On Infrastructure,
Transportation And Logistics Issuers In The Indonesian Sharia Stock Index (ISSI)).
Method : The data collection method used in this study is the method of collecting
documentation, namely by collecting, recording and reviewing secondary data
which is in the form of the annual financial statements of Infrastructure,
Transportation and Technology companies listed on the Index Indonesian Sharia
Stocks (ISSI) and the data used are secondary data so that data collection method
using non-participant observation. The data in this study were processed using
SPSS software (Statistical Package for the Social Sciens) version 26 for statistics.
Fact/Finding: The results of this study, with a coefficient of determination of
26.3% simultaneously the audit opinion and the Size of Public Accountant Firms,
had a significant effect on the stock price with a calculated f value > f table of 5,635
> 2.76. In part, the Audit opinion and Size of Public Accountant Firms, had no
significant effect on the share price with a calculated value of < t table of 0.758 <
1.998 and 1.175 < 1.998 with the sig value being above 0.05 respectively
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